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North Carolina State Board of Certified Public Accountant Examiners
1
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 10-2016
North Carolina State Board of Certified
Public Accountant Examiners
IN THIS ISSUE
Disciplinary Actions..........................2
IRS E-Service Accounts...................4
W-2 & 1099 Filing Deadlines �4
Certificates Issued...........................6
Reclassifications..............................6
Board Meetings ...............................6
Office Closed...................................6
Licensee Statistics...........................7
21 NCAC 08G .0410(a) requires all
active North Carolina CPAs to annual-ly
complete two CPE hours of regula-tory
or behavioral professional ethics
and conduct offered by a CPE spon-sor
registered with the National As-sociation
of State Boards of Accoun-tancy
(NASBA) National Registry
of CPE Sponsors (NASBAregistry
.org).
To search the Registry for an
ethics courses that complies with
21 NCAC 08G .0410(a), navigate to
NASBAregistry.org/cpas and click
the “Search for CPE Courses” link to
be directed to the course library.
The course library allows you to
search for courses and filter the
search by field of study, delivery
method, month and year, credit
range, state, and type of credit.
On the course library screen, se-lect
regulatory ethics and behav-ioral
ethics as the fields of study to
find ethics courses that comply with
21 NCAC 08G .0410(a).
You may narrow the list by select-ing
additional criteria (methods of
study, credit ranges, etc.) as filters.
A list of all regulatory ethics and
behavioral ethics courses that meet
the additional criteria will be returned
and you may select the course that
you prefer.
If you do not search the National
Registry of CPE Sponsors for an eth-ics
course because you plan to take
an ethics course from a CPE provider
recommended to you by your employ-er,
a professional organization, etc.,
you must confirm that the following
statement is on that CPE provider’s
materials (website, promotional ma-terials,
course materials, etc.):
[CPE Sponsor Name] is regis-tered
with the National Associa-tion
of State Boards of Accoun-tancy
(NASBA) as a sponsor of
continuing professional educa-tion
on the National Registry of
CPE Sponsors. State boards of
accountancy have final author-ity
on the acceptance of indi-vidual
courses for CPE credit.
Complaints regarding registered
sponsors may be submitted to the
National Registry of CPE Spon-sors
through its website www
.NASBAregistry.org.
[NOTE: Prior to September 1,
2016, the website for the Regis-try
was www.learningmarket.org.
Some sponsor materials still may
have that website address on their
materials.]
If this statement is on the afore-mentioned
items, the CPE provider
should be a registered sponsor with
NASBA and the CPE ethics course
will satisfy the requirements in
21 NCAC 08G .0410(a).
If the above statement is not part
of the CPE provider’s materials, the
provider is likely not registered with
NASBA and the ethics course will not
satisfy the requirements in 21 NCAC
08G .0410(a).
Does Your Ethics Course Comply with the Board’s Rules?
Ethics
continued on page 4
North Carolina State Board of Certified Public Accountant Examiners
2
Disciplinary Actions
Pursuant to NCGS 93-12(9), civil penalties are remitted to the North Carolina Civil Penalty and Forfeiture Fund (“Fund”)
in accordance with NCGS 115C-457.2. NCGS 115C-457.1(b) states, “The Fund shall be administered by the Office of
State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for
maintaining free public schools.”
Albert M. Edwards, Jr., #14855
Fayetteville, NC 07/25/2016
THIS CAUSE coming before the
North Carolina State Board of Cer-tified
Public Accountant Examin-ers
(the “Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, at public
hearing (“Hearing”), with a quorum
present, the Board finds, based on
the evidence presented at the Hear-ing
on July 25, 2016, that:
1. Albert M. Edwards, Jr. (hereinaf-ter
“Respondent”), is the holder
of North Carolina certificate num-ber
14855 as a Certified Public
Accountant.
2. The Board has jurisdiction over
the Respondent and the subject
matter of this action.
3. The Respondent received at
least fifteen (15) days written
notice of the Hearing. The no-tice
was achieved by serving a
Notice of Hearing by personal
service, certified mail, or other
method of delivery authorized by
N.C. Gen. Stat. §150B-38(c).
4. Venue is proper and the Hearing
was properly held at 1101 Ober-lin
Road, Raleigh, North Caroli-na.
5. The Respondent did not object to
any Board Member’s participa-tion
in the Hearing of this matter.
6. The Respondent was present at
the Hearing and was not repre-sented
by counsel.
7. The Board received a complaint
from the North Carolina Real Es-tate
Commission regarding ser-vices
provided by the Respon-dent
to a client.
8. After a preliminary investigation,
the Board staff referred the mat-ter
to the North Carolina Depart-ment
of Revenue (“DOR”).
9. That referral ultimately led to the
Respondent pleading guilty to
five (5) misdemeanor counts of
willfully failing to supply tax infor-mation
and five (5) misdemeanor
counts of willfully failing to pay
North Carolina income tax.
10. On December 17, 2015, the
Respondent’s guilty plea was
accepted by a Superior Court
Judge in Wake County Superior
Court, and a Judgment was en-tered
against the Respondent.
CONCLUSIONS OF LAW
1. Per N.C. Gen. Stat. §150B-42,
this Board Order constitutes a
Final Agency Decision of the
Board.
2. The Respondent is subject to the
provisions of Chapter 93 of the
North Carolina General Statutes
and Title 21, Chapter 08 of the
North Carolina Administrative
Code. Pursuant to N.C. Gen.
Stat. §93-12(9), the Board has
the authority to impose discipline
upon the Respondent and the
Respondent’s certificate and to
impose civil monetary penalties.
3. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
in violation of N.C. Gen.
Stat. §105-236(A)(9) constitute
convictions of crimes.
4. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
constitute admissions of
a knowing violation of the North
Carolina tax laws and regula-tions.
Therefore, the Respondent
is subject to discipline pursuant
to 21 NCAC 08N .0207.
5. The Respondent’s guilty pleas
to willfully failing to pay tax con-stitute
a knowing violation of the
North Carolina tax laws and reg-ulations.
Therefore, the Respon-dent
is subject to discipline pur-suant
to 21 NCAC 08N .0207.
6. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
and willfully failing to pay
tax constitute failures to uphold
the dignity and honor of the ac-counting
profession and main-tain
high standards of personal
conduct. Therefore, the Respon-dent
is subject to discipline pur-suant
to 21 NCAC 08N .0201.
7. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
and willfully failing to pay
tax constitute acts discreditable
to the accounting profession.
Therefore, the Respondent is
subject to discipline pursuant to
21 NCAC 08N .0203.
BASED ON THE FOREGOING, the
Board orders in a vote of to that:
1. The Certified Public Accountant
certificate issued to the Respon-dent,
Albert M. Edwards, Jr., is
hereby permanently revoked.
2. The Respondent shall not of-fer
or render services as a CPA
or otherwise trade upon or use
the CPA title in this State either
through CPA mobility provisions
or substantial equivalency prac-tice
privileges or in any other
manner, nor shall the Respon-dent
claim or attempt to use any
practice privileges in any other
state based upon his permanent-ly
revoked North Carolina certifi-cate.
Angela D. Elliott, CPA, #13353
Statesville, NC 09/19/2016
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quo-
North Carolina State Board of Certified Public Accountant Examiners
3
rum present. Pursuant to N.C. Gen.
Stat. §150B-41, the Board and Re-spondent
stipulate to the following:
1. Angela D. Elliott, CPA (hereinaf-ter
“Respondent”), is the holder
of North Carolina certificate num-ber
13353 as a Certified Public
Accountant.
2. The Board received a com-plaint
against the Respondent
from one of her prior tax clients
(“Complainant”).
3. The Complainant alleged that,
after termination of the Respon-dent’s
services, the Complainant
requested that the Respondent
provide her records to her new
CPA.
4. After numerous unsuccessful re-quests
that the Respondent pro-vide
the records to her new CPA,
the Complainant filed a com-plaint
with the Board.
5. The Respondent stated that she
would provide the records as re-quested.
However, after several
communications from the Board
staff, the Respondent still had
not provided the new CPA with
the Complainant’s records.
6. The Respondent ultimately pro-vided
the Complainant with the
requested records. The records
were supplied after three (3)
months had elapsed since the fil-ing
of the complaint.
7. The Respondent wishes to re-solve
this matter by consent
and agrees that the Board staff
and counsel may discuss this
Consent Order with the Board
ex parte, whether or not the
Board accepts this Consent Or-der
as written. The Respondent
understands and agrees that
this Consent Order is subject
to review and approval by the
Board and is not effective until
approved by the Board at a duly
constituted Board Meeting.
BASED UPON THE FOREGOING,
the Board makes the following Con-clusions
of Law:
1. The Respondent is subject to
the provisions of Chapter 93 of
the North Carolina General Stat-utes
and Title 21, Chapter 08 of
the North Carolina Administra-tive
Code, including the Rules of
Professional Ethics and Conduct
promulgated and adopted there-in
by the Board.
2. Per 21 NCAC 08N .0305(a) client
records must be returned upon
demand of a client, to wit:
Return Upon Demand. A
CPA shall return client re-cords
in his or her posses-sion
to the client after a
demand is made for their
return. The records shall
be returned upon demand
unless circumstances make
some delay reasonable in
order to retrieve a closed
file or to extract the CPA’s
work papers described in
Paragraph (f) of this Rule.
If the records cannot be
returned upon demand,
the CPA shall immediately
notify the client of the date
the records will be returned.
Nothing in this Rule shall be
interpreted to require a CPA
to pay delivery costs when
the records are returned to
the client.
3. The Board concludes that an
unreasonable amount of time
elapsed before the Complainant’s
records were provided.
4. Per N.C. Gen. Stat. §93-12(9),
93-10(b) and also by virtue of the
Respondent’s consent to this or-der,
the Respondent is subject to
the discipline set forth below.
BASED ON THE FOREGOING and
in lieu of further proceedings, the
Board and Respondent agree to the
following Order:
1. The Respondent, Angela D.
Elliott, CPA, is censured.
2. The Respondent shall remit,
with this signed Consent Order,
a civil penalty in the amount of
one thousand dollars ($1,000)
for failure to timely provide client
records upon demand.
Rosenthal & Kaplin, P.C.
Atlanta, GA 09/19/2016
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quo-rum
present. Pursuant to N.C. Gen.
Stat. §150B-41, the Board and Re-spondent
stipulate to the following:
1. Rosenthal & Kaplin, P.C. (herein-after
“Respondent Firm”), has a
principal place of business out-side
of North Carolina and has
no office in North Carolina. Re-spondent
Firm is not a registered
certified public accounting firm in
North Carolina.
2. Respondent Firm performed
multiple audits of retirement
plans sponsored in North Caro-lina
(“ERISA audits”).
3. The North Carolina Accoun-tancy
Act, at N.C. Gen. Stat.
§93-10(c)(3), requires firms to
provide notice without a fee to
the Board prior to performing fi-nancial
statement audits or other
engagements performed in ac-cordance
with the Statements on
Auditing Standards. The mem-bers
or partners of Respondent
Firm were unaware of the notice
requirement.
4. Respondent Firm did not provide
the Board with a Notification of
Intent to Practice (“Notice”) prior
to performing the ERISA audits.
5. Respondent Firm wishes to re-solve
this matter by consent
and agrees that the Board staff
and counsel may discuss this
Consent Order with the Board
ex parte, whether or not the
Board accepts this Consent Or-der
as written. Respondent Firm
understands and agrees that
this Consent Order is subject
to review and approval by the
Board and is not effective until
Disciplinary Actions
continued on page 5
North Carolina State Board of Certified Public Accountant Examiners
4
The Internal Revenue Service (IRS)
is strengthening the protections for
e-services accounts by requiring a
stronger identity verification process
for existing and new e-services us-ers.
Existing e-services users will be re-quired
to re-register and verify their
identities, most through the new Se-cure
Access platform. Users must re-validate
their identity to maintain ac-cess
to e-services products.
Secure Access is a two-factor au-thentication
process which includes
proving the user’s identity, verification
using financial records, and mobile
phone verification.
Anyone who currently has an e-ser-vices
account is affected. This includes
individuals who are registered as:
• Electronic Return Originators;
• Transmitters;
Effective with the 2016 reporting
year, deadlines for filing Form W-2
with the Social Security Admin-istration
(SSA) and Form 1099-
MISC with the IRS are changing to
January 31.
In the past, employers were re-quired
to provide both the W-2 and
1099-MISC forms to recipients by
January 31 with a later submission
date for filings with the SSA and
the IRS (February 28 for paper fil-ings
or March 31 for electronic fil-ings).
Beginning in 2017, the 2016 re-porting
forms will now have one
filing deadline--January 31--for all
federal W-2s. This is true for both
employee and agency copies re-gardless
of filing type.
Be aware, many states, includ-ing
North Carolina, have adopt-ed
the Federal change to the
January 31 deadline.
The new January 31 deadline
also applies if you're filing Form
1099-MISC and reporting amounts
in Box 7: Nonemployee Compen-sation
(which is a fairly common
practice).
If you don't have amounts in
Box 7, then the deadline remains
February 28 for paper filings or
March 31 for electronic filings.
As a reminder, the IRS recently
eliminated the automatic 30-day
extension of time to file W-2 forms.
You may still file for an exten-sion,
but the IRS states that it will
only grant the extension in extraor-dinary
circumstances or due to a
catastrophe.
With the timing of the new dead-line,
it is important that employers,
and their CPAs, are well prepared
to complete these year-end tasks.
• Large Business Taxpayers with
e-file mandates;
• Software Developers;
• ACA insurance provider fee/
Branded prescription drug filers;
• ACA Information Return Trans-mitter/
Issuer;
• Reporting agents,
• Not for Profit (VITA/TCE/LITC)
users;
• States that use Transcript Deliv-ery
Service; and
• IVES Participants.
E-services account holders who use
only the taxpayer identification num-ber
(TIN) matching program will also
need to validate their identity, but will
have a streamlined process because
they do not exchange sensitive data.
For more information, go to
www.irs.gov/for-tax-pros and click
on “Important Update about Your
e-Services Account.”
E-Service Account Protections Strengthened
IRS Changes W-2 & 1099 Filing Deadlines
All certificates of completion issued
by CPE providers registered with the
NASBA National Registry of must in-clude
the following statement:
[NASBA Registry of CPE Spon-sors
ID Number (6-digit number].
In accordance with the standards
of the National Registry of CPE
Sponsors, CPE credits have
been granted based on a 50-min-ute
hour.
If the NASBA Registry of CPE Spon-sors
ID Number and the required
statement are not on the certificate
of completion you receive from the
ethics course provider, the CPE pro-vider
is not on the Registry. There-fore,
the CPE ethics course will not
satisfy the requirements in 21 NCAC
08G .0410(a).
There are many CPE providers of-fering
ethics courses, but not all of
those providers are listed on the Na-tional
Registry of CPE Sponsors.
Some CPE providers include lan-guage
on their websites, promotional
materials, and course materials such
as:
Our courses may be submitted
for credit by CPAs in the follow-ing
states [state names]. These
states do not require a formal
sponsorship agreement with
continuing professional educa-tion
providers.
This statement means that the
Board will accept non-ethics CPE
courses from those providers if the
providers comply with the CPE stan-dards
set forth in the Board’s rules.
However, the Board will not accept
an ethics course from those provid-ers
unless those providers are the
Registry.
Don’t be that CPA who did not veri-fy
that the CPE ethics course or pro-vider
would meet the annual ethics
CPE requirement in 21 NCAC 08G
.0410(a).
Failure to comply with the ethics
requirement may result in forfeiture
of your NC CPA certificate.
Ethics
continued from page 1
North Carolina State Board of Certified Public Accountant Examiners
5
approved by the Board at a duly
constituted Board Meeting.
BASED UPON THE FOREGOING,
the Board makes the following Con-clusions
of Law:
1. Respondent Firm is subject to
the provisions of Chapter 93 of
the North Carolina General Stat-utes
and Title 21, Chapter 08 of
the North Carolina Administra-tive
Code, including the Rules of
Professional Ethics and Conduct
promulgated and adopted there-in
by the Board.
2. By exercising the practice privi-lege
afforded by N.C. Gen. Stat.
§93-10(c) of the Accountancy
Act, Respondent Firm consented
to comply with the laws of this
State and to be subject to the ju-risdiction
and disciplinary author-ity
of the Board.
3. Respondent Firm’s failure to
comply with N.C. Gen. Stat. §93-
10(c) of the Accountancy Act as
set out above constitutes a viola-tion
of 21 NCAC 08N .0213.
4. Per N.C. Gen. Stat. §93-12(9),
93-10(b) and also by virtue of
Respondent Firm’s consent to
this order, Respondent Firm is
subject to the discipline set forth
below.
BASED ON THE FOREGOING and
in lieu of further proceedings, the
Board and Respondent Firm agree
to the following Order:
1. Respondent Firm shall remit,
with this signed Order, a one
thousand dollar ($1,000) civil
penalty.
2. Respondent Firm shall remit,
with this signed Order, a five
hundred dollar ($500) payment
for administrative costs.
Disciplinary Actions Resulting from CPE Audit
The following matters are excerpted from Consent Orders issued by the Board
in response to the findings of the Continuing Professional Education (CPE)
audit. To view the full text of a Consent Order, use the Licensee Search function
of the Board’s website, nccpaboard.gov, to look up the licensee’s record. In the
record, click on the “Details” link and select “View” under the Public Documents
heading.
John Charles Sherrill, Jr., #19442
Chocowinity, NC 09/19/2016
The Board opened a case
against John Charles Sherrill, Jr.
(Respondent Sherrill) for failure to
complete sufficient CPE, including
an ethics course, as required for
renewal of his North Carolina CPA
license.
Respondent Sherrill signed a
Consent Order in which he accepted
the denial of the renewal of his CPA
license; the forfeiture for at least
one year of his CPA license; and the
return of his CPA certificate to the
Board within 15 days of his receipt
of the Board’s notification of its
approval of the Consent Order.
Respondent Sherrill may apply to
return his certificate to active status
by submitting a reissuance applica-tion
which includes payment of the
application fee; three moral charac-ter
affidavits; payment of a $1,000
civil penalty; and proof of completion
of at least 40 hours of CPE includ-ing
an eight-hour group study ac-countancy
law course offered by the
NCACPA.
Failure to timely comply with any
terms of the Consent Order will be
sufficient grounds to revoke Respon-dent
Sherrill’s CPA license.
Suzanne M. Martin, #25527
Atlanta, GA 09/19/2016
The Board opened a case against
Suzanne M. Martin (Respondent
Martin) for failure to complete
sufficient CPE, including an ethics
course, as required for renewal of
her North Carolina CPA license.
Respondent Martin signed
a Consent Order in which she
accepted the denial of the renewal
of her CPA license; the forfeiture for
at least one year of her CPA license;
and the return of her CPA certificate
to the Board within 15 days of her
receipt of the Board’s notification of
its approval of the Consent Order.
Respondent Martin may apply to
return her certificate to active status
by submitting a reissuance applica-tion
which includes payment of the
application fee; three moral charac-ter
affidavits; payment of a $1,000
civil penalty; and proof of completion
of at least 40 hours of CPE includ-ing
an eight-hour group study ac-countancy
law course offered by the
NCACPA.
Failure to timely comply with any
terms of the Consent Order will be
sufficient grounds to revoke Respon-dent
Martin’s CPA license.
Disciplinary Actions
continued from page 3
North Carolina State Board of Certified Public Accountant Examiners
6
Reclassifications
On September 19, 2016, the Board approved the reclassification applica-tions
of the following individuals:
Reinstatement
Wanda Gayle Watson Casteel, #32731 Winston-Salem, NC
Jieqin Liu, #34481 North York, Ontario
Melissa Ellen Cole Miller, #35746 Raleigh, NC
Angela Coates Walsh, #19024 Alpharetta, GA
Reissuance
Robert David Calcutta, #14485 Charlotte, NC
Joshua Landon Chambers, #37574 Wilson, NC
Inactive Status
From August 25, 2016, through September 19, 2016, the individu-als
listed below were approved for inactive status by the Board. “In-active,”
when used to refer to the status of a person, describes a per-son
who has requested inactive status and been approved by the Board
and who does not use the title “certified public accountant” nor does he
or she allow anyone to refer to him or her as a “certified public accoun-tant,”
and neither he nor she nor anyone else refers to him or her in any
representation as described in Rule .0308(b) of this Section [21 NCAC
08A .0301(b)(20)].
Gerald Kenneth DeBusk, #17933 Wilmington, NC
Cynthia Connolly Williams, #23340 Raleigh, NC
Derek Gene Epley, #22165 Valdese, NC
Ritchie Lee Bond, #12838 Hartsville, SC
Certificates Issued
On September 19, 2016, the Board approved the following applicants for certifi-cation
as North Carolina CPAs:
Severino Michael Alvarez
Jordan Fisher August
Nathan Todd Bell
Alison Irene Bilderback
Nicholas Riordan Caporale
Chase Martin Clemens
Ciera Marie Combs
Kolby John Dougherty
Patrick Carroll Duffy
David Lane Ferguson
Elijah Emanuel Francois
Patrick Anthony George
Caroline Ellington Gilbert
Devin Reshea Hairston
Jack Lamar Haymore
Blake Jordan Hetrick
Amanda Mae Johnson
Justin Swanner Jordan
Melissa Elizabeth Kenealy
Jeramee Kyle Kerl
Jeffrey Tyler Kirk
James Harshaw Lane, III
Madeline Heninger Leetz
Kent Lewis Mackman
Zachary Harris Matthews
Jacob Allen Miller
Jennifer Ann Miller
Leah Hope Moss
Todd Shippey Oldenburg
Edward Arthur Pejeau
Morgan Lea Phillips
David Domingo Rodriguez
Kenrick Carl Samuelson, II
Adam Robert Scarboro
Steven George Schulz
Colby Williams Smith
Daniel Charles Smith
Meaghann Elizabeth Smith
Natalie Carol Wiggins Smith
Leslie Berry Steele
Cameron Johnson Strubinger
Brenna Johnson Stutts
Kristopher Michael Willis
Samantha Lauren Wolpert
Johnathan Reaves Worley
Francesca Ann Zappa
Board Meetings
Monday, November 21
Monday, December 19
Unless otherwise noted, meet-ings
are held at 1101 Oberlin
Road, Raleigh, and are sched-uled
to begin at 10:00 a.m.
Meetings are open to the pub-lic,
except when under State law,
some portions may be closed to
the public.
Office Closed
In accordance with the holiday
schedule adopted by the State of
North Carolina, the Board office will
be closed as follows:
Veteran’s Day
Friday, November 11
Thanksgiving
Thursday, November 24
Friday, November 25
Christmas
Friday, December 23
Monday, December 26
Tuesday, December 27
North Carolina State Board of Certified Public Accountant Examiners
7
North Carolina
Licensee Statistics
for 2016
Reciprocal
Original
Licensees by License Type
Original 16,189
Reciprocal 4,581
Total 20,770
Out of State
North Carolina
Licensees by Residence
North Carolina 17,070
Out of State 3,700
Total 20,770
Licensees by Occupation
Industry
Accounting 8,134
Non-Accounting 1,490
SUBTOTAL 9,624
Public Practice
CPA Firm Staff 4,110
CPA Firm Partner 1,319
CPA Firm PC Shareholder 852
CPA Firm PLLC Member 415
Individual Practitioner 1,535
SUBTOTAL 8,231
Government
Accounting 1,075
Non-Accounting 106
SUBTOTAL 1,181
Other 688
Educator 316
Unemployed 292
Legal 192
Retired 215
Student 31
TOTAL 20,770
Licensees by Concentration
Auditing 3,053
Administration 818
Advisory Services 712
Financial Planning 519
General Accountancy 9,313
Law 149
Non-Accounting 638
Other 797
Taxation 4,715
Undesignated 56
TOTAL 20,770
Licensees by Gender
Male Licensees
11,190
54%
Female Licensees
9,580
46%
0 10 20 30 40 50
Student
Retired
Legal
Unemployed
Educator
Other
Government
Public Practice
Industry
0 10 20 30 40 50
Undesignated
Taxation
Other
Non-Accounting
Law
General Accountancy
Financial Planning
Advisory Services
Administration
Auditing
*As of September 12, 2016
22%
78%
18%
82%
46%
40%
6%
15%
45%
23%
3%
1.5%
1.5%
<1%
1%
<1%
4%
3%
2%
<1%
3%
4%
<1%
Please Note: Because of rounding, percentages may not add up to 100%.
North Carolina State Board of Certified Public Accountant Examiners
8
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 821
Notice of Address Change
Pursuant to 21 NCAC 08J .0107, all certificate holders & CPA firms shall notify the Board in writing within
30 days of any change in home address & phone number; CPA firm address & phone number; business
location & phone number; & email address.
Full Name:
Certificate No.: Last 4 Digits of SSN:
Home Address:
City/State/Zip:
Home Phone: Home Fax:
Home Email:
Firm/Business Name:
Business Address:
City/State/Zip:
Business Phone: Business Fax:
Business Email:
Signature:
Date: Send mail to: Home Business
Mail form to: PO Box 12827, Raleigh, NC 27605
Fax form to: (919) 733-4209
Please Print Legibly
23,000 copies of this document were printed in October 2016 at an estimated cost of $4,600 or approximately 20¢ per copy.
State Board of
CPA Examiners
Board Members
Michael H. Womble, CPA
President, Eastover
Wm. Hunter Cook, CPA
Vice President, Charlotte
Jeffrey J. Truitt, Esq.
Secretary-Treasurer, Raleigh
Cynthia B. Brown, CPA
Member, Charlotte
Murchison B. (Bo) Biggs, CPA
Member, Lumberton
Justin C. Burgess
Member, Wilmington
L. Samuel Williams, Jr., CPA
Member, Hickory
Staff
Executive Director
Robert N. Brooks
Deputy Director
David R. Nance, CPA
Staff Attorney
Frank X. Trainor, III, Esq.
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice Grigsby
Cammie Emery
Professional Standards
Mary Beth Britt
Jean Marie Small
Kayla White

North Carolina State Board of Certified Public Accountant Examiners
1
1101 Oberlin Rd., Ste. 104 • PO Box 12827 • Raleigh, NC 27605 • 919-733-4222 • nccpaboard.gov • No. 10-2016
North Carolina State Board of Certified
Public Accountant Examiners
IN THIS ISSUE
Disciplinary Actions..........................2
IRS E-Service Accounts...................4
W-2 & 1099 Filing Deadlines �4
Certificates Issued...........................6
Reclassifications..............................6
Board Meetings ...............................6
Office Closed...................................6
Licensee Statistics...........................7
21 NCAC 08G .0410(a) requires all
active North Carolina CPAs to annual-ly
complete two CPE hours of regula-tory
or behavioral professional ethics
and conduct offered by a CPE spon-sor
registered with the National As-sociation
of State Boards of Accoun-tancy
(NASBA) National Registry
of CPE Sponsors (NASBAregistry
.org).
To search the Registry for an
ethics courses that complies with
21 NCAC 08G .0410(a), navigate to
NASBAregistry.org/cpas and click
the “Search for CPE Courses” link to
be directed to the course library.
The course library allows you to
search for courses and filter the
search by field of study, delivery
method, month and year, credit
range, state, and type of credit.
On the course library screen, se-lect
regulatory ethics and behav-ioral
ethics as the fields of study to
find ethics courses that comply with
21 NCAC 08G .0410(a).
You may narrow the list by select-ing
additional criteria (methods of
study, credit ranges, etc.) as filters.
A list of all regulatory ethics and
behavioral ethics courses that meet
the additional criteria will be returned
and you may select the course that
you prefer.
If you do not search the National
Registry of CPE Sponsors for an eth-ics
course because you plan to take
an ethics course from a CPE provider
recommended to you by your employ-er,
a professional organization, etc.,
you must confirm that the following
statement is on that CPE provider’s
materials (website, promotional ma-terials,
course materials, etc.):
[CPE Sponsor Name] is regis-tered
with the National Associa-tion
of State Boards of Accoun-tancy
(NASBA) as a sponsor of
continuing professional educa-tion
on the National Registry of
CPE Sponsors. State boards of
accountancy have final author-ity
on the acceptance of indi-vidual
courses for CPE credit.
Complaints regarding registered
sponsors may be submitted to the
National Registry of CPE Spon-sors
through its website www
.NASBAregistry.org.
[NOTE: Prior to September 1,
2016, the website for the Regis-try
was www.learningmarket.org.
Some sponsor materials still may
have that website address on their
materials.]
If this statement is on the afore-mentioned
items, the CPE provider
should be a registered sponsor with
NASBA and the CPE ethics course
will satisfy the requirements in
21 NCAC 08G .0410(a).
If the above statement is not part
of the CPE provider’s materials, the
provider is likely not registered with
NASBA and the ethics course will not
satisfy the requirements in 21 NCAC
08G .0410(a).
Does Your Ethics Course Comply with the Board’s Rules?
Ethics
continued on page 4
North Carolina State Board of Certified Public Accountant Examiners
2
Disciplinary Actions
Pursuant to NCGS 93-12(9), civil penalties are remitted to the North Carolina Civil Penalty and Forfeiture Fund (“Fund”)
in accordance with NCGS 115C-457.2. NCGS 115C-457.1(b) states, “The Fund shall be administered by the Office of
State Budget and Management. The Fund and all interest accruing to the Fund shall be faithfully used exclusively for
maintaining free public schools.”
Albert M. Edwards, Jr., #14855
Fayetteville, NC 07/25/2016
THIS CAUSE coming before the
North Carolina State Board of Cer-tified
Public Accountant Examin-ers
(the “Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, at public
hearing (“Hearing”), with a quorum
present, the Board finds, based on
the evidence presented at the Hear-ing
on July 25, 2016, that:
1. Albert M. Edwards, Jr. (hereinaf-ter
“Respondent”), is the holder
of North Carolina certificate num-ber
14855 as a Certified Public
Accountant.
2. The Board has jurisdiction over
the Respondent and the subject
matter of this action.
3. The Respondent received at
least fifteen (15) days written
notice of the Hearing. The no-tice
was achieved by serving a
Notice of Hearing by personal
service, certified mail, or other
method of delivery authorized by
N.C. Gen. Stat. §150B-38(c).
4. Venue is proper and the Hearing
was properly held at 1101 Ober-lin
Road, Raleigh, North Caroli-na.
5. The Respondent did not object to
any Board Member’s participa-tion
in the Hearing of this matter.
6. The Respondent was present at
the Hearing and was not repre-sented
by counsel.
7. The Board received a complaint
from the North Carolina Real Es-tate
Commission regarding ser-vices
provided by the Respon-dent
to a client.
8. After a preliminary investigation,
the Board staff referred the mat-ter
to the North Carolina Depart-ment
of Revenue (“DOR”).
9. That referral ultimately led to the
Respondent pleading guilty to
five (5) misdemeanor counts of
willfully failing to supply tax infor-mation
and five (5) misdemeanor
counts of willfully failing to pay
North Carolina income tax.
10. On December 17, 2015, the
Respondent’s guilty plea was
accepted by a Superior Court
Judge in Wake County Superior
Court, and a Judgment was en-tered
against the Respondent.
CONCLUSIONS OF LAW
1. Per N.C. Gen. Stat. §150B-42,
this Board Order constitutes a
Final Agency Decision of the
Board.
2. The Respondent is subject to the
provisions of Chapter 93 of the
North Carolina General Statutes
and Title 21, Chapter 08 of the
North Carolina Administrative
Code. Pursuant to N.C. Gen.
Stat. §93-12(9), the Board has
the authority to impose discipline
upon the Respondent and the
Respondent’s certificate and to
impose civil monetary penalties.
3. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
in violation of N.C. Gen.
Stat. §105-236(A)(9) constitute
convictions of crimes.
4. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
constitute admissions of
a knowing violation of the North
Carolina tax laws and regula-tions.
Therefore, the Respondent
is subject to discipline pursuant
to 21 NCAC 08N .0207.
5. The Respondent’s guilty pleas
to willfully failing to pay tax con-stitute
a knowing violation of the
North Carolina tax laws and reg-ulations.
Therefore, the Respon-dent
is subject to discipline pur-suant
to 21 NCAC 08N .0207.
6. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
and willfully failing to pay
tax constitute failures to uphold
the dignity and honor of the ac-counting
profession and main-tain
high standards of personal
conduct. Therefore, the Respon-dent
is subject to discipline pur-suant
to 21 NCAC 08N .0201.
7. The Respondent’s guilty pleas to
willfully failing to supply tax infor-mation
and willfully failing to pay
tax constitute acts discreditable
to the accounting profession.
Therefore, the Respondent is
subject to discipline pursuant to
21 NCAC 08N .0203.
BASED ON THE FOREGOING, the
Board orders in a vote of to that:
1. The Certified Public Accountant
certificate issued to the Respon-dent,
Albert M. Edwards, Jr., is
hereby permanently revoked.
2. The Respondent shall not of-fer
or render services as a CPA
or otherwise trade upon or use
the CPA title in this State either
through CPA mobility provisions
or substantial equivalency prac-tice
privileges or in any other
manner, nor shall the Respon-dent
claim or attempt to use any
practice privileges in any other
state based upon his permanent-ly
revoked North Carolina certifi-cate.
Angela D. Elliott, CPA, #13353
Statesville, NC 09/19/2016
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quo-
North Carolina State Board of Certified Public Accountant Examiners
3
rum present. Pursuant to N.C. Gen.
Stat. §150B-41, the Board and Re-spondent
stipulate to the following:
1. Angela D. Elliott, CPA (hereinaf-ter
“Respondent”), is the holder
of North Carolina certificate num-ber
13353 as a Certified Public
Accountant.
2. The Board received a com-plaint
against the Respondent
from one of her prior tax clients
(“Complainant”).
3. The Complainant alleged that,
after termination of the Respon-dent’s
services, the Complainant
requested that the Respondent
provide her records to her new
CPA.
4. After numerous unsuccessful re-quests
that the Respondent pro-vide
the records to her new CPA,
the Complainant filed a com-plaint
with the Board.
5. The Respondent stated that she
would provide the records as re-quested.
However, after several
communications from the Board
staff, the Respondent still had
not provided the new CPA with
the Complainant’s records.
6. The Respondent ultimately pro-vided
the Complainant with the
requested records. The records
were supplied after three (3)
months had elapsed since the fil-ing
of the complaint.
7. The Respondent wishes to re-solve
this matter by consent
and agrees that the Board staff
and counsel may discuss this
Consent Order with the Board
ex parte, whether or not the
Board accepts this Consent Or-der
as written. The Respondent
understands and agrees that
this Consent Order is subject
to review and approval by the
Board and is not effective until
approved by the Board at a duly
constituted Board Meeting.
BASED UPON THE FOREGOING,
the Board makes the following Con-clusions
of Law:
1. The Respondent is subject to
the provisions of Chapter 93 of
the North Carolina General Stat-utes
and Title 21, Chapter 08 of
the North Carolina Administra-tive
Code, including the Rules of
Professional Ethics and Conduct
promulgated and adopted there-in
by the Board.
2. Per 21 NCAC 08N .0305(a) client
records must be returned upon
demand of a client, to wit:
Return Upon Demand. A
CPA shall return client re-cords
in his or her posses-sion
to the client after a
demand is made for their
return. The records shall
be returned upon demand
unless circumstances make
some delay reasonable in
order to retrieve a closed
file or to extract the CPA’s
work papers described in
Paragraph (f) of this Rule.
If the records cannot be
returned upon demand,
the CPA shall immediately
notify the client of the date
the records will be returned.
Nothing in this Rule shall be
interpreted to require a CPA
to pay delivery costs when
the records are returned to
the client.
3. The Board concludes that an
unreasonable amount of time
elapsed before the Complainant’s
records were provided.
4. Per N.C. Gen. Stat. §93-12(9),
93-10(b) and also by virtue of the
Respondent’s consent to this or-der,
the Respondent is subject to
the discipline set forth below.
BASED ON THE FOREGOING and
in lieu of further proceedings, the
Board and Respondent agree to the
following Order:
1. The Respondent, Angela D.
Elliott, CPA, is censured.
2. The Respondent shall remit,
with this signed Consent Order,
a civil penalty in the amount of
one thousand dollars ($1,000)
for failure to timely provide client
records upon demand.
Rosenthal & Kaplin, P.C.
Atlanta, GA 09/19/2016
THIS CAUSE, coming before the
North Carolina State Board of CPA
Examiners (“Board”) at its offices at
1101 Oberlin Road, Raleigh, Wake
County, North Carolina, with a quo-rum
present. Pursuant to N.C. Gen.
Stat. §150B-41, the Board and Re-spondent
stipulate to the following:
1. Rosenthal & Kaplin, P.C. (herein-after
“Respondent Firm”), has a
principal place of business out-side
of North Carolina and has
no office in North Carolina. Re-spondent
Firm is not a registered
certified public accounting firm in
North Carolina.
2. Respondent Firm performed
multiple audits of retirement
plans sponsored in North Caro-lina
(“ERISA audits”).
3. The North Carolina Accoun-tancy
Act, at N.C. Gen. Stat.
§93-10(c)(3), requires firms to
provide notice without a fee to
the Board prior to performing fi-nancial
statement audits or other
engagements performed in ac-cordance
with the Statements on
Auditing Standards. The mem-bers
or partners of Respondent
Firm were unaware of the notice
requirement.
4. Respondent Firm did not provide
the Board with a Notification of
Intent to Practice (“Notice”) prior
to performing the ERISA audits.
5. Respondent Firm wishes to re-solve
this matter by consent
and agrees that the Board staff
and counsel may discuss this
Consent Order with the Board
ex parte, whether or not the
Board accepts this Consent Or-der
as written. Respondent Firm
understands and agrees that
this Consent Order is subject
to review and approval by the
Board and is not effective until
Disciplinary Actions
continued on page 5
North Carolina State Board of Certified Public Accountant Examiners
4
The Internal Revenue Service (IRS)
is strengthening the protections for
e-services accounts by requiring a
stronger identity verification process
for existing and new e-services us-ers.
Existing e-services users will be re-quired
to re-register and verify their
identities, most through the new Se-cure
Access platform. Users must re-validate
their identity to maintain ac-cess
to e-services products.
Secure Access is a two-factor au-thentication
process which includes
proving the user’s identity, verification
using financial records, and mobile
phone verification.
Anyone who currently has an e-ser-vices
account is affected. This includes
individuals who are registered as:
• Electronic Return Originators;
• Transmitters;
Effective with the 2016 reporting
year, deadlines for filing Form W-2
with the Social Security Admin-istration
(SSA) and Form 1099-
MISC with the IRS are changing to
January 31.
In the past, employers were re-quired
to provide both the W-2 and
1099-MISC forms to recipients by
January 31 with a later submission
date for filings with the SSA and
the IRS (February 28 for paper fil-ings
or March 31 for electronic fil-ings).
Beginning in 2017, the 2016 re-porting
forms will now have one
filing deadline--January 31--for all
federal W-2s. This is true for both
employee and agency copies re-gardless
of filing type.
Be aware, many states, includ-ing
North Carolina, have adopt-ed
the Federal change to the
January 31 deadline.
The new January 31 deadline
also applies if you're filing Form
1099-MISC and reporting amounts
in Box 7: Nonemployee Compen-sation
(which is a fairly common
practice).
If you don't have amounts in
Box 7, then the deadline remains
February 28 for paper filings or
March 31 for electronic filings.
As a reminder, the IRS recently
eliminated the automatic 30-day
extension of time to file W-2 forms.
You may still file for an exten-sion,
but the IRS states that it will
only grant the extension in extraor-dinary
circumstances or due to a
catastrophe.
With the timing of the new dead-line,
it is important that employers,
and their CPAs, are well prepared
to complete these year-end tasks.
• Large Business Taxpayers with
e-file mandates;
• Software Developers;
• ACA insurance provider fee/
Branded prescription drug filers;
• ACA Information Return Trans-mitter/
Issuer;
• Reporting agents,
• Not for Profit (VITA/TCE/LITC)
users;
• States that use Transcript Deliv-ery
Service; and
• IVES Participants.
E-services account holders who use
only the taxpayer identification num-ber
(TIN) matching program will also
need to validate their identity, but will
have a streamlined process because
they do not exchange sensitive data.
For more information, go to
www.irs.gov/for-tax-pros and click
on “Important Update about Your
e-Services Account.”
E-Service Account Protections Strengthened
IRS Changes W-2 & 1099 Filing Deadlines
All certificates of completion issued
by CPE providers registered with the
NASBA National Registry of must in-clude
the following statement:
[NASBA Registry of CPE Spon-sors
ID Number (6-digit number].
In accordance with the standards
of the National Registry of CPE
Sponsors, CPE credits have
been granted based on a 50-min-ute
hour.
If the NASBA Registry of CPE Spon-sors
ID Number and the required
statement are not on the certificate
of completion you receive from the
ethics course provider, the CPE pro-vider
is not on the Registry. There-fore,
the CPE ethics course will not
satisfy the requirements in 21 NCAC
08G .0410(a).
There are many CPE providers of-fering
ethics courses, but not all of
those providers are listed on the Na-tional
Registry of CPE Sponsors.
Some CPE providers include lan-guage
on their websites, promotional
materials, and course materials such
as:
Our courses may be submitted
for credit by CPAs in the follow-ing
states [state names]. These
states do not require a formal
sponsorship agreement with
continuing professional educa-tion
providers.
This statement means that the
Board will accept non-ethics CPE
courses from those providers if the
providers comply with the CPE stan-dards
set forth in the Board’s rules.
However, the Board will not accept
an ethics course from those provid-ers
unless those providers are the
Registry.
Don’t be that CPA who did not veri-fy
that the CPE ethics course or pro-vider
would meet the annual ethics
CPE requirement in 21 NCAC 08G
.0410(a).
Failure to comply with the ethics
requirement may result in forfeiture
of your NC CPA certificate.
Ethics
continued from page 1
North Carolina State Board of Certified Public Accountant Examiners
5
approved by the Board at a duly
constituted Board Meeting.
BASED UPON THE FOREGOING,
the Board makes the following Con-clusions
of Law:
1. Respondent Firm is subject to
the provisions of Chapter 93 of
the North Carolina General Stat-utes
and Title 21, Chapter 08 of
the North Carolina Administra-tive
Code, including the Rules of
Professional Ethics and Conduct
promulgated and adopted there-in
by the Board.
2. By exercising the practice privi-lege
afforded by N.C. Gen. Stat.
§93-10(c) of the Accountancy
Act, Respondent Firm consented
to comply with the laws of this
State and to be subject to the ju-risdiction
and disciplinary author-ity
of the Board.
3. Respondent Firm’s failure to
comply with N.C. Gen. Stat. §93-
10(c) of the Accountancy Act as
set out above constitutes a viola-tion
of 21 NCAC 08N .0213.
4. Per N.C. Gen. Stat. §93-12(9),
93-10(b) and also by virtue of
Respondent Firm’s consent to
this order, Respondent Firm is
subject to the discipline set forth
below.
BASED ON THE FOREGOING and
in lieu of further proceedings, the
Board and Respondent Firm agree
to the following Order:
1. Respondent Firm shall remit,
with this signed Order, a one
thousand dollar ($1,000) civil
penalty.
2. Respondent Firm shall remit,
with this signed Order, a five
hundred dollar ($500) payment
for administrative costs.
Disciplinary Actions Resulting from CPE Audit
The following matters are excerpted from Consent Orders issued by the Board
in response to the findings of the Continuing Professional Education (CPE)
audit. To view the full text of a Consent Order, use the Licensee Search function
of the Board’s website, nccpaboard.gov, to look up the licensee’s record. In the
record, click on the “Details” link and select “View” under the Public Documents
heading.
John Charles Sherrill, Jr., #19442
Chocowinity, NC 09/19/2016
The Board opened a case
against John Charles Sherrill, Jr.
(Respondent Sherrill) for failure to
complete sufficient CPE, including
an ethics course, as required for
renewal of his North Carolina CPA
license.
Respondent Sherrill signed a
Consent Order in which he accepted
the denial of the renewal of his CPA
license; the forfeiture for at least
one year of his CPA license; and the
return of his CPA certificate to the
Board within 15 days of his receipt
of the Board’s notification of its
approval of the Consent Order.
Respondent Sherrill may apply to
return his certificate to active status
by submitting a reissuance applica-tion
which includes payment of the
application fee; three moral charac-ter
affidavits; payment of a $1,000
civil penalty; and proof of completion
of at least 40 hours of CPE includ-ing
an eight-hour group study ac-countancy
law course offered by the
NCACPA.
Failure to timely comply with any
terms of the Consent Order will be
sufficient grounds to revoke Respon-dent
Sherrill’s CPA license.
Suzanne M. Martin, #25527
Atlanta, GA 09/19/2016
The Board opened a case against
Suzanne M. Martin (Respondent
Martin) for failure to complete
sufficient CPE, including an ethics
course, as required for renewal of
her North Carolina CPA license.
Respondent Martin signed
a Consent Order in which she
accepted the denial of the renewal
of her CPA license; the forfeiture for
at least one year of her CPA license;
and the return of her CPA certificate
to the Board within 15 days of her
receipt of the Board’s notification of
its approval of the Consent Order.
Respondent Martin may apply to
return her certificate to active status
by submitting a reissuance applica-tion
which includes payment of the
application fee; three moral charac-ter
affidavits; payment of a $1,000
civil penalty; and proof of completion
of at least 40 hours of CPE includ-ing
an eight-hour group study ac-countancy
law course offered by the
NCACPA.
Failure to timely comply with any
terms of the Consent Order will be
sufficient grounds to revoke Respon-dent
Martin’s CPA license.
Disciplinary Actions
continued from page 3
North Carolina State Board of Certified Public Accountant Examiners
6
Reclassifications
On September 19, 2016, the Board approved the reclassification applica-tions
of the following individuals:
Reinstatement
Wanda Gayle Watson Casteel, #32731 Winston-Salem, NC
Jieqin Liu, #34481 North York, Ontario
Melissa Ellen Cole Miller, #35746 Raleigh, NC
Angela Coates Walsh, #19024 Alpharetta, GA
Reissuance
Robert David Calcutta, #14485 Charlotte, NC
Joshua Landon Chambers, #37574 Wilson, NC
Inactive Status
From August 25, 2016, through September 19, 2016, the individu-als
listed below were approved for inactive status by the Board. “In-active,”
when used to refer to the status of a person, describes a per-son
who has requested inactive status and been approved by the Board
and who does not use the title “certified public accountant” nor does he
or she allow anyone to refer to him or her as a “certified public accoun-tant,”
and neither he nor she nor anyone else refers to him or her in any
representation as described in Rule .0308(b) of this Section [21 NCAC
08A .0301(b)(20)].
Gerald Kenneth DeBusk, #17933 Wilmington, NC
Cynthia Connolly Williams, #23340 Raleigh, NC
Derek Gene Epley, #22165 Valdese, NC
Ritchie Lee Bond, #12838 Hartsville, SC
Certificates Issued
On September 19, 2016, the Board approved the following applicants for certifi-cation
as North Carolina CPAs:
Severino Michael Alvarez
Jordan Fisher August
Nathan Todd Bell
Alison Irene Bilderback
Nicholas Riordan Caporale
Chase Martin Clemens
Ciera Marie Combs
Kolby John Dougherty
Patrick Carroll Duffy
David Lane Ferguson
Elijah Emanuel Francois
Patrick Anthony George
Caroline Ellington Gilbert
Devin Reshea Hairston
Jack Lamar Haymore
Blake Jordan Hetrick
Amanda Mae Johnson
Justin Swanner Jordan
Melissa Elizabeth Kenealy
Jeramee Kyle Kerl
Jeffrey Tyler Kirk
James Harshaw Lane, III
Madeline Heninger Leetz
Kent Lewis Mackman
Zachary Harris Matthews
Jacob Allen Miller
Jennifer Ann Miller
Leah Hope Moss
Todd Shippey Oldenburg
Edward Arthur Pejeau
Morgan Lea Phillips
David Domingo Rodriguez
Kenrick Carl Samuelson, II
Adam Robert Scarboro
Steven George Schulz
Colby Williams Smith
Daniel Charles Smith
Meaghann Elizabeth Smith
Natalie Carol Wiggins Smith
Leslie Berry Steele
Cameron Johnson Strubinger
Brenna Johnson Stutts
Kristopher Michael Willis
Samantha Lauren Wolpert
Johnathan Reaves Worley
Francesca Ann Zappa
Board Meetings
Monday, November 21
Monday, December 19
Unless otherwise noted, meet-ings
are held at 1101 Oberlin
Road, Raleigh, and are sched-uled
to begin at 10:00 a.m.
Meetings are open to the pub-lic,
except when under State law,
some portions may be closed to
the public.
Office Closed
In accordance with the holiday
schedule adopted by the State of
North Carolina, the Board office will
be closed as follows:
Veteran’s Day
Friday, November 11
Thanksgiving
Thursday, November 24
Friday, November 25
Christmas
Friday, December 23
Monday, December 26
Tuesday, December 27
North Carolina State Board of Certified Public Accountant Examiners
7
North Carolina
Licensee Statistics
for 2016
Reciprocal
Original
Licensees by License Type
Original 16,189
Reciprocal 4,581
Total 20,770
Out of State
North Carolina
Licensees by Residence
North Carolina 17,070
Out of State 3,700
Total 20,770
Licensees by Occupation
Industry
Accounting 8,134
Non-Accounting 1,490
SUBTOTAL 9,624
Public Practice
CPA Firm Staff 4,110
CPA Firm Partner 1,319
CPA Firm PC Shareholder 852
CPA Firm PLLC Member 415
Individual Practitioner 1,535
SUBTOTAL 8,231
Government
Accounting 1,075
Non-Accounting 106
SUBTOTAL 1,181
Other 688
Educator 316
Unemployed 292
Legal 192
Retired 215
Student 31
TOTAL 20,770
Licensees by Concentration
Auditing 3,053
Administration 818
Advisory Services 712
Financial Planning 519
General Accountancy 9,313
Law 149
Non-Accounting 638
Other 797
Taxation 4,715
Undesignated 56
TOTAL 20,770
Licensees by Gender
Male Licensees
11,190
54%
Female Licensees
9,580
46%
0 10 20 30 40 50
Student
Retired
Legal
Unemployed
Educator
Other
Government
Public Practice
Industry
0 10 20 30 40 50
Undesignated
Taxation
Other
Non-Accounting
Law
General Accountancy
Financial Planning
Advisory Services
Administration
Auditing
*As of September 12, 2016
22%
78%
18%
82%
46%
40%
6%
15%
45%
23%
3%
1.5%
1.5%
<1%
1%
<1%
4%
3%
2%
<1%
3%
4%
<1%
Please Note: Because of rounding, percentages may not add up to 100%.
North Carolina State Board of Certified Public Accountant Examiners
8
North Carolina State Board of
Certified Public Accountant Examiners
PO Box 12827
Raleigh NC 27605-2827
PRSRT STD
US Postage PAID
Greensboro, NC
Permit No. 821
Notice of Address Change
Pursuant to 21 NCAC 08J .0107, all certificate holders & CPA firms shall notify the Board in writing within
30 days of any change in home address & phone number; CPA firm address & phone number; business
location & phone number; & email address.
Full Name:
Certificate No.: Last 4 Digits of SSN:
Home Address:
City/State/Zip:
Home Phone: Home Fax:
Home Email:
Firm/Business Name:
Business Address:
City/State/Zip:
Business Phone: Business Fax:
Business Email:
Signature:
Date: Send mail to: Home Business
Mail form to: PO Box 12827, Raleigh, NC 27605
Fax form to: (919) 733-4209
Please Print Legibly
23,000 copies of this document were printed in October 2016 at an estimated cost of $4,600 or approximately 20¢ per copy.
State Board of
CPA Examiners
Board Members
Michael H. Womble, CPA
President, Eastover
Wm. Hunter Cook, CPA
Vice President, Charlotte
Jeffrey J. Truitt, Esq.
Secretary-Treasurer, Raleigh
Cynthia B. Brown, CPA
Member, Charlotte
Murchison B. (Bo) Biggs, CPA
Member, Lumberton
Justin C. Burgess
Member, Wilmington
L. Samuel Williams, Jr., CPA
Member, Hickory
Staff
Executive Director
Robert N. Brooks
Deputy Director
David R. Nance, CPA
Staff Attorney
Frank X. Trainor, III, Esq.
Legal Counsel
Noel L. Allen, Esq.
Administrative Services
Felecia F. Ashe
Vanessia L. Willett
Communications
Lisa R. Hearne, Manager
Examinations
Phyllis W. Elliott
Licensing
Buck Winslow, Manager
Alice Grigsby
Cammie Emery
Professional Standards
Mary Beth Britt
Jean Marie Small
Kayla White